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Bulletin of scientific research results
Journals / Bulletin of scientific research results / Issue 1, 2022 / Internal Control as a Factor in Reducing Tax Risks
UDC
336.226

INTERNAL CONTROL AS A FACTOR IN REDUCING TAX RISKS Internal Control as a Factor in Reducing Tax Risks

Published in Bulletin of scientific research results · Pages 129–139 · Rubric: ECONOMICS AND MANAGEMENTECONOMICS MANAGEMENT
DOI: https://doi.org/10.20295/2223-9987-2022-1-129-139
Received: 30.03.2022 Accepted: 30.03.2022 Published: 30.03.2022
Authors
LA
Larisa Baranova
VA
Valentina Fedorova
ABSTRACT
Purpose: To consider the possibility of creating a subsystem of internal tax control aimed at providing accounting (financial) reporting reliability as well as at observance of legislation requirements, regulating conduct of an accounting. Methods: The theoretical basis of the study was an analytical review of scientific publications of professionals specialized in tax risk matters as well as it was federal laws and regulatory legal acts of the Russian Federation in the field of taxation. We can underline from the considered models the major components of internal control system (ICS): risk assessment, control means, control environment, information and communication, monitoring. Results: It’s pointed that the most important element of internal control system is, namely, the process of risk clarifying and analysis as an effective mean of business protection and, incidentally, the need in author’s development of tax risk matrices on the example of value added tax and corporate income tax as an integral part of the internal tax control subsystem model. Practical importance: The possibility for creating an effective subsystem of internal tax control, taking into account enterprise individual features, their specifics and activity scale.
KEYWORDS
Internal tax control, tax risk, tax risk matrix, value added tax, corporate profit tax
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